Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Unionization and accounting policy choices: An empirical examination

11 references·10 citing·44 second hop

FromToDepth

this work references cited by second hop

References

1985Positive Accounting Theory5,837 cited
1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
1984What do unions do2,445 cited
1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
1979Some economic determinants of accounting policy choice372 cited
1983The effects of debt covenants and political costs on the choice of accounting methods202 cited
1990Employer Behavior in the Face of Union Organizing Drives139 cited
1980Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy91 cited
1985The Effect of LIFO-Switching and Firm Ownership on Executives' Pay76 cited
1989Unionization and Shareholder Interests51 cited

Cited by

2008Evidence of income-decreasing earnings management before labour negotiations within the firms35 cited
2011Determinants of different accounting methods choice in Tanzania33 cited
2022Labor unions and real earnings management32 cited
2010Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

31 cited

2017Organized Labor and Audit Fees26 cited

2010Strategic Accounting Choice Around Firm-Level Labor Negotiations23 cited

2016Labor Unemployment Concern and Corporate Discretionary Disclosure21 cited

2021Employee Cash Profit-Sharing and Earnings Management20 cited

1999International Trade and Accounting Policy Choice: Theory and Canadian Evidence18 cited

2010Employee Ownership and Firm Disclosure17 cited